Aleutian Company produces two products: Rings and Dings. They are manufactured in two departments: Fabrication and Assembiy, Data for the products and departments are listed below. All of the machine hours take place in the Fabrication Department, which has estimated total factory overhead of $84,100, All of the labor hours take place in the. Assembly Department, which has estimated total factory overhead of $73,200. Aeutian Compary uses the multiple production department factory overhead rate method. The Fabrication Department uses machine hours as an aliocation base, and th Assembly Department uses direct labor hours. The Fatrication Department's foctory overhead rate is 4. 34.12 per maching bour x I. 54.41 per dircet laboe hour c. $2.70 per machine bour 1. 5277 per direct laboe hour